烟草商业企业物流费用定额管理方法探析  

Analysis on Method for Quota Management of Logistics Cost by Tobacco Trading Enterprises

作　　者：朱光胜 彭莹莹 张键[2] Zhu Guangsheng;Peng Yingying;Zhang Jian(Logistics Department,Shandong Tobacco Monopoly Bureau（Company）,Ji＇nan 250101;Shandong Urban Construction Vocational College,Ji＇nan 250103,China)

机构地区：[1]山东省烟草专卖局(公司)物流处,山东济南250101 [2]山东城市建设职业学院,山东济南250103

出　　处：《物流技术》2018年第10期100-104,147,共6页Logistics Technology

摘　　要：通过对烟草行业和烟草商业企业内部的分析,论述了烟草商业物流费用定额管理的必要性;介绍了基于ABC的技术测定法、经验估测法、统计分析法、比较类推法四种定额方法;并以山东烟草商业物流费用定额为例,介绍了烟草商业企业物流费用定额的思路,为其它省市的烟草物流费用定额提供参考。Through an internal analysis of the tobacco industry and tobacco trading enterprises, this paper discusses the necessity oftobacco business logistics cost quota management. It first introduces four quota management methods： the ABC- based technicalmeasurement method, empirical estimation method, statistical analytic method and comparative analogy method. Next, in the empirical caseof Shandong Tobacco, it introduces the methodology of logistics cost quota for the tobacco trading enterprises.

关 键 词：烟草商业企业 物流费用 作业成本法 定额管理方法 

分 类 号：F721[经济管理—产业经济] F715.5